curl -X GET 'https://sandbox.layerfi.com/v1/businesses/47bdad2a-d670-4295-ae52-6f263e91caf2/reports/balance-sheet?effective_date=2023-01-01T00:00:00-06:00' \
  -H 'Authorization: Bearer <access_token>'

{
  "data": {
    "type": "Balance_Sheet",
    "business_id": "47bdad2a-d670-4295-ae52-6f263e91caf2",
    "effective_date": "2024-06-07T00:15:29.477022Z",
    "assets": {
      "name": "Assets",
      "display_name": "Assets",
      "value": 50425,
      "line_items": [
        {
          "name": "Bank Accounts",
          "display_name": "Bank Accounts",
          "value": 57425,
          "line_items": [
            {
              "name": "Default Test Client Banking",
              "display_name": "Default Test Client Banking",
              "value": 57425,
              "line_items": [],
              "is_contra": false
            }
          ],
          "is_contra": false
        },
        {
          "name": "Accounts Receivable (A/R)",
          "display_name": "Accounts Receivable (A/R)",
          "value": 0,
          "line_items": [],
          "is_contra": false
        },
        {
          "name": "Inventory",
          "display_name": "Inventory",
          "value": 0,
          "line_items": [],
          "is_contra": false
        },
        {
          "name": "Fixed Assets",
          "display_name": "Fixed Assets",
          "value": -7000,
          "line_items": [
            {
              "name": "Machinery & Equipment",
              "display_name": "Machinery & Equipment",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Laser",
              "display_name": "Laser",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Computer Equipment",
              "display_name": "Computer Equipment",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Furniture & Fixtures",
              "display_name": "Furniture & Fixtures",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Accumulated Depreciation",
              "display_name": "Accumulated Depreciation",
              "value": 0,
              "line_items": [],
              "is_contra": false
            }
          ],
          "is_contra": false
        },
        {
          "name": "Cash",
          "display_name": "Cash",
          "value": 0,
          "line_items": [],
          "is_contra": false
        },
        {
          "name": "Undeposited funds",
          "display_name": "Undeposited funds",
          "value": 0,
          "line_items": [],
          "is_contra": false
        },
        {
          "name": "Payment Processor Clearing Accounts",
          "display_name": "Payment Processor Clearing Accounts",
          "value": 0,
          "line_items": [
            {
              "name": "Stripe Clearing",
              "display_name": "Stripe Clearing",
              "value": 0,
              "line_items": [],
              "is_contra": false
            }
          ],
          "is_contra": false
        }
      ],
      "is_contra": false
    },
    "liabilities_and_equity": {
      "name": "Liabilities and Equity",
      "display_name": "Liabilities and Equity",
      "value": 50425,
      "line_items": [
        {
          "name": "Liabilities",
          "display_name": "Liabilities",
          "value": 50000,
          "line_items": [
            {
              "name": "Accounts Payable (A/P)",
              "display_name": "Accounts Payable (A/P)",
              "value": 50000,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Credit Cards",
              "display_name": "Credit Cards",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Shareholder Loans",
              "display_name": "Shareholder Loans",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Payroll Liabilities",
              "display_name": "Payroll Liabilities",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Sales Tax Payable",
              "display_name": "Sales Tax Payable",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Line of Credit",
              "display_name": "Line of Credit",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Notes Payable",
              "display_name": "Notes Payable",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Collected Tips",
              "display_name": "Collected Tips",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Unearned Revenue",
              "display_name": "Unearned Revenue",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Undeposited Payments",
              "display_name": "Undeposited Payments",
              "value": 0,
              "line_items": [],
              "is_contra": false
            }
          ],
          "is_contra": false
        },
        {
          "name": "Equities",
          "display_name": "Equities",
          "value": 425,
          "line_items": [
            {
              "name": "Revenue",
              "display_name": "Revenue",
              "value": 400,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Expenses",
              "display_name": "Expenses",
              "value": -20,
              "line_items": [],
              "is_contra": true
            },
            {
              "name": "Contributions",
              "display_name": "Contributions",
              "value": 5,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Distributions",
              "display_name": "Distributions",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Common Stock",
              "display_name": "Common Stock",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Additional Paid-In Capital",
              "display_name": "Additional Paid-In Capital",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Retained Earnings",
              "display_name": "Retained Earnings",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Accumulated Adjustments",
              "display_name": "Accumulated Adjustments",
              "value": 0,
              "line_items": [],
              "is_contra": false
            },
            {
              "name": "Opening Balance Equity",
              "display_name": "Opening Balance Equity",
              "value": 0,
              "line_items": [],
              "is_contra": false
            }
          ],
          "is_contra": false
        }
      ],
      "is_contra": false
    },
    "fully_categorized": true
  }
}